Online first articles
Articles not assigned to an issue 43 articles
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Tax planning and investment responses to dividend taxation
Authors
- Aliisa Koivisto
- Content type: OriginalPaper
- Published: 16 April 2024
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Investing in the roots of your political ancestors
Authors
- Pantelis Kammas
- Maria Poulima
- Vassilis Sarantides
- Content type: OriginalPaper
- Published: 09 April 2024
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Local fiscal competition and deficits in China
Authors
- Timothy J. Goodspeed
- Jiakai Zhang
- Content type: OriginalPaper
- Published: 08 April 2024
This is part of 1 collection: -
A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands
Authors
- Ambareen Beebeejaun
- Nilakshi Bickharry
- Content type: Policy Watch
- Published: 06 April 2024
This is part of 1 collection: -
Gendered taxes: the interaction of tax policy with gender equality
Authors (first, second and last of 4)
- Maria Coelho
- Aieshwarya Davis
- Carolina Osorio-Buitron
- Content type: Policy Watch
- Published: 25 March 2024
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Gender tax difference in the U.S. income tax
Authors
- Emily Y. Lin
- Joel Slemrod
- Content type: OriginalPaper
- Published: 16 March 2024
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Regulatory avoidance responses to private Country-by-Country Reporting
Authors
- Felix Hugger
- Content type: OriginalPaper
- Published: 13 March 2024
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Government size and automation
Authors
- Pablo Casas
- José L. Torres
- Content type: OriginalPaper
- Published: 13 March 2024
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Attractive target for tax avoidance: trade liberalization and entry mode
Authors
- Hirofumi Okoshi
- Content type: OriginalPaper
- Open Access
- Published: 11 March 2024
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How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19
Authors
- Lucas Rosso
- Rodrigo Wagner
- Content type: OriginalPaper
- Published: 06 March 2024
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Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy
Authors
- Marwin Heinemann
- Wojciech Stiller
- Content type: OriginalPaper
- Open Access
- Published: 28 February 2024
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Internal migration and the effective price of state and local taxes
Authors
- Austin J. Drukker
- Content type: OriginalPaper
- Published: 24 February 2024
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The consequences of the 2017 US international tax reform: a survey of the evidence
Authors
- Dhammika Dharmapala
- Content type: Policy Watch
- Open Access
- Published: 03 February 2024
This is part of 1 collection: -
Teach to comply? Evidence from a taxpayer education program in Rwanda
Authors
- Giulia Mascagni
- Fabrizio Santoro
- Denis Mukama
- Content type: OriginalPaper
- Open Access
- Published: 28 January 2024
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Optimal commodity taxation when households earn multiple incomes
Authors
- Kevin Spiritus
- Content type: OriginalPaper
- Open Access
- Published: 27 January 2024
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The regressivity of CIT exemptions in Africa
Authors
- Alou Adesse Dama
- Gregoire Rota-Graziosi
- Faycal Sawadogo
- Content type: Policy Watch
- Published: 22 January 2024
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On the effects of intergovernmental grants: a survey
Authors
- Manuel E. Lago
- Santiago Lago-Peñas
- Jorge Martinez-Vazquez
- Content type: OriginalPaper
- Open Access
- Published: 16 January 2024
This is part of 1 collection: -
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail
Authors
- Clemens Fuest
- Florian Neumeier
- Daniel Stöhlker
- Content type: OriginalPaper
- Published: 13 January 2024
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Grandparental childcare, family allowances and retirement policies
Authors
- Giam Pietro Cipriani
- Tamara Fioroni
- Content type: OriginalPaper
- Open Access
- Published: 12 January 2024
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Education politics, schooling choice and public school quality: the impact of income polarization
Authors
- Majda Benzidia
- Michel Lubrano
- Paolo Melindi-Ghidi
- Content type: OriginalPaper
- Published: 09 January 2024
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Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses
Authors
- Takao Kataoka
- Yoshihiro Takamatsu
- Content type: OriginalPaper
- Published: 08 January 2024
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Climate policy and optimal public debt
Authors
- Maximilian Kellner
- Marco Runkel
- Content type: OriginalPaper
- Open Access
- Published: 03 December 2023
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Not so sweet: impacts of a soda tax on producers
Authors
- Judite Gonçalves
- Roxanne Merenda
- João Pereira dos Santos
- Content type: OriginalPaper
- Open Access
- Published: 22 November 2023
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Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China
Authors (first, second and last of 4)
- Sixia Chen
- Yuan Fang
- Haotian Zhang
- Content type: OriginalPaper
- Published: 14 November 2023
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Tax policy design in a hierarchical model with occupational decisions
Authors
- Sebastián Castillo
- Content type: OriginalPaper
- Open Access
- Published: 09 November 2023
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Will fiscal transparency inhibit corporate tax avoidance? Evidence from China
Authors
- Chang Cai
- Xiaomin Cao
- Content type: OriginalPaper
- Published: 31 October 2023
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The fiscal and intergenerational burdens of brakes and subsidies for energy prices
Authors
- Johannes Huber
- Christian Scharrer
- Content type: OriginalPaper
- Open Access
- Published: 30 October 2023
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Is the forgiveness of a tax amnesty divine? Evidence from Argentina
Authors
- Maximiliano Lauletta
- Felipe Montano Campos
- Content type: OriginalPaper
- Published: 20 October 2023
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Shadow economy, “mixed” firms, and labour market outcomes
Authors
- Gaetano Lisi
- Content type: OriginalPaper
- Published: 27 September 2023
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Does e-commerce ease or intensify tax competition? Destination principle versus origin principle
Authors
- Hiroshi Aiura
- Hikaru Ogawa
- Content type: OriginalPaper
- Open Access
- Published: 14 September 2023
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The local fiscal multiplier of intergovernmental grants: evidence from federal medicaid assistance to states
Authors
- Seth H. Giertz
- Anil Kumar
- Content type: OriginalPaper
- Published: 16 August 2023
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The economics of the global minimum tax
Authors
- Guttorm Schjelderup
- Frank Stähler
- Content type: OriginalPaper
- Open Access
- Published: 15 August 2023
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Too complex to digest? Federal tax bills and their processing in US financial markets
Authors
- Hamza Bennani
- Matthias Neuenkirch
- Content type: OriginalPaper
- Open Access
- Published: 15 August 2023
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Government debt, European Institutions and fiscal rules: a synthetic control approach
Authors
- Robert Kraemer
- Jonne Lehtimäki
- Content type: OriginalPaper
- Open Access
- Published: 03 August 2023
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Scarred for Life? Recession Experiences, Beliefs and the State
Authors
- Zsoka Koczan
- Alexander Plekhanov
- Content type: OriginalPaper
- Published: 26 July 2023
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Optimal dynamic nonlinear income taxation with wage regulations
Authors
- Yunmin Chen
- Content type: OriginalPaper
- Published: 19 July 2023
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A note on welfarist versus non-welfarist social welfare function
Authors
- Zhiyong An
- Content type: OriginalPaper
- Published: 15 July 2023
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Migration and public finances in the EU
Authors (first, second and last of 4)
- Carlo V. Fiorio
- Tommaso Frattini
- Michael Christl
- Content type: OriginalPaper
- Open Access
- Published: 15 July 2023
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Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects
Authors
- Shuhei Nishitateno
- Content type: OriginalPaper
- Open Access
- Published: 11 July 2023
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Tax competition and harmonization where tastes for public goods differ
Authors
- Zineb Abidi
- Emmanuelle Taugourdeau
- Content type: OriginalPaper
- Published: 05 July 2023
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Political economy of redistribution between traditional and modern families
Authors
- Volker Meier
- Matthew D. Rablen
- Content type: OriginalPaper
- Open Access
- Published: 28 June 2023
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Anti-corruption campaign and corporate tax evasion: evidence from China
Authors
- Dongmin Kong
- Yue Zhang
- Ni Qin
- Content type: OriginalPaper
- Published: 22 March 2023
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